Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Pure services provided by the applicant for survey, design, drawing, estimates, and comprehensive plan preparation related to water supply schemes qualify as services supplied to the State Government under the Atal Mission for Rejuvenation and Urban Transformation (AMRUT) project. These services relate to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, such as drinking water supply for domestic, industrial, and commercial purposes listed in the Eleventh and Twelfth Schedules. Consequently, the applicant's services satisfy the condition specified in serial number 3 of the exemption notification regarding the status of the recipient and the nature of services provided.
Pure services provided by the applicant for survey, design, drawing, estimates, and comprehensive plan preparation related to water supply schemes qualify as services supplied to the State Government under the Atal Mission for Rejuvenation and Urban Transformation (AMRUT) project. These services relate to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, such as drinking water supply for domestic, industrial, and commercial purposes listed in the Eleventh and Twelfth Schedules. Consequently, the applicant's services satisfy the condition specified in serial number 3 of the exemption notification regarding the status of the recipient and the nature of services provided.
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